The back to work bonusN.I.
28.—[(1) Regulations may make provision for the payment, in prescribed circumstances, of sums to or in respect of persons who are or have been entitled to a jobseeker's allowance or to income support.
(2) A sum payable under the regulations shall be known as “a back to work bonus”.
(3) [Subject to section 677 of the Income tax (Earnings and Pensions) Act 2003 (which provides for a back to work bonus not to be taxable)], a back to work bonus shall be treated for all purposes as payable by way of a jobseeker's allowance or (as the case may be) income support.
(4) The regulations may, in particular, provide for—
(a)a back to work bonus to be payable only on the occurrence of a prescribed event;
(b)a bonus not to be payable unless a claim is made before the end of the prescribed period;
(c)the amount of a bonus (subject to any maximum prescribed by virtue of sub-paragraph (g)) to be determined in accordance with the regulations;
(d)enabling amounts to be calculated by reference to periods of entitlement to a jobseeker's allowance and periods of entitlement to income support;
(e)treating a bonus as payable wholly by way of income support or wholly by way of a jobseeker's allowance, in a case where amounts have been calculated in accordance with provision made by virtue of sub-paragraph (d);
(f)keeping persons who may be entitled to a bonus informed of the amounts calculated in accordance with any provision of the regulations made by virtue of sub-paragraph (c);
(g)the amount of a bonus not to exceed a prescribed maximum;
(h)a bonus not to be payable if the amount of the bonus which would otherwise be payable is less than the prescribed minimum;
(i)prescribed periods to be disregarded for prescribed purposes;
(j)a bonus which has been paid to a person to be treated, in prescribed circumstances and for prescribed purposes, as income or capital of his or of any other member of his family;
(k)treating the whole or a prescribed part of an amount which has accrued towards a person's bonus—
(i)as not having accrued towards his bonus; but
(ii)as having accrued towards the bonus of another person;
(l)the whole or a prescribed part of a back to work bonus to be payable, in such circumstances as may be prescribed, to such person, other than the person who is or had been entitled to a jobseeker's allowance or to income support, as may be determined in accordance with the regulations.]